Which of the following is a unique characteristic of Exit Price Accounting in comparison to other alternative accounting models?

Select one:

a.

It attempts to recognise the changes in value of specific assets on the Balance Sheet/Statement of Financial Position

b.

All gains (realised and unrealised) are treated as part of profits.

c.

It include an adjustment to take into account changes in purchasing power which it calls a capital maintenance adjustment

d.

All of the given options are correct.